Valuation of construction work on architectural heritage and its influence on project implementation decision

The article deals with the description of the methodology for determining the prices of construction work used most often in the reconstruction of historic buildings. The procedure is based on parametric estimating of buildings and on traditional tools and principles of pricing. The historic building is divided into structural parts and technological units. Structural elements are individually valued at the unit price, which was created on the basis of sub-budget. Very strict rules are set for the financing of cultural monuments and the method of valuation is based on the price systems’ methodology. The research also included an analysis of market prices and a subsequent comparison with indicative prices. Proper estimate of historic buildings’ reconstruction cost is also an important input for the decision-making process regarding the actual implementation of the project, its method of execution and its life cycle cost determination.

ACTUAL PROBLEMS OF ACCOUNTING EXPENDITURES FOR THE OUTPUT OF PRODUCTS

At present stage of the market economy development, characterized by decrease in its growth rate and increasing competition, it becomes urgent to search for new ways to increase the competitiveness of Russian companies. One of the more reliable ways to increase it is to reduce the cost of production, which characterizes the efficiency of products manufacturing at a particular enterprise. Effective management of the manufacturing process at an enterprise depends on how well cost accounting and output cost determination are organized and how timely the information about expenditures is received by persons making long-term and short-term management decisions. The article deals with the issues of accounting for expenditures on manufacturing work at an enterprise, directions for improving cost accounting. In the course of the study, it is revealed that the modern system of accounting for production expenditures faces a number of problems. One of them is the lack of a unified approach to determining the method of accounting for production expenditures in a modern enterprise. In addition, such a problem as control over operating expenditures has been identified due to insufficient organization of expenditures accounting at the place of their occurrence, as well as by the center of financial responsibility and product varieties. The problem of different levels in information technology development at specific enterprises is also considered, which is considered to be a deterrent to the introduction of more advanced expenditures accounting methods. New opportunities in automation of the accounting system for production expenditures are disclosed and new directions are proposed in projects for implementing operational production cost accounting systems. The results can be used for scientific and practical activities related to research in the field of accounting, financial and managerial accounting. The authors make a conclusion on the need to improve the accounting of production expenses, which is dictated by such market factors as competition, pricing, assortment policy, expediency of investments, etc.

DETERMINATION OF THE UJRAH OF GOLD PAID GOODS AT MANDIRI SHARIA BANK (BSM) BATUSANGKAR

This study analyzes the cost determination for a gold pawn ujrah at the branch of Banque Syariah Mandiri Batusangkar. This type of research is field research with qualitative methods. The analysis technique is based on the Fatwa DSN and the theory advanced by Rozalinda. The research results explain that the implementation of the gold pledge at the branch of Bank Syariah Mandiri Batusangkar in accordance with the Standar Operasional Prosedur (SOP) that have been set by the Bank. The costs of administration, maintenance and storage of the pledged goods are determined according to the amount of the customer's loan, the level of fees also depends on the amount of customer loans. So this is not in line with Fatwa DSN No. 25/DSN-MUI/III/2002 regarding Rahn, in point four, stated that maintenance and storage charges should not be based on loan amount. It is also not in line with the theory advanced by Rozalinda that the administration of administrative costs is based on the weight of the gold, the cost of maintaining and storing or renting the premises according to the content of the gold.

Further Micro-scaled MEDI (Macronutrient Extraction and Determination from Invertebrates) v1

Macronutrients, comprising carbohydrates, proteins and lipids, underpin many ecological processes, but their quantification in ecological studies is often inaccurate and laborious, requiring large investments of time and bulk samples, which make individual‐level studies impossible. This is a protocol for the direct, rapid and relatively low‐cost determination of macronutrient content from single small macroinvertebrates. Macronutrients are extracted by a sequential process of soaking in 1:12 chloroform:methanol solution to remove lipid and then solubilising tissue in 0.1 M NaOH. Proteins, carbohydrates and lipids were determined by colorimetric assays from the same individual specimens. Macronutrient Extraction and Determination from Invertebrates (MEDI) can directly and rapidly determine macronutrient content in tiny (dry mass <1 mg). Using MEDI, the total macronutrient content of over 50 macroinvertebrates can be determined within around 3 days of collection at a cost of ~$1.35 per sample.

Repair programs development taking into account the presence of high-risk defects on bridges

Introduction. In recent years in Ukraine, the weight and traffic volume of vehicles on the roads have increased significantly. Most of the bridges that are operating on these roads were built according to norms, the design loadings of which are not corresponding to the modern loadings on transport facilities.Problem Statement. The issue of bridges operation with defects of the structure in the condition of limited funding of the road industry become particularly relevant at the present stage, as the age of bridges is constantly increasing, and the resource of their elements is being expiring.Due to limited funding, the economic and time components of the designed models have a significant impact on the quality of performed calculations and the determination of the optimal strategy for performing of repairing work in specified conditions. The choice of planned works is determined during repairing plans development, both for evaluation of the current state of bridges and for determination of predicted bridge repairing terms.Purpose. the purpose of the work is the development of further optimization of the mode of repairs plan development to eliminate existing defects of bridges.Materials and methods. During the determination of repairs cost in the Analytical Expert Bridge Management System (AESUM), the average norms of the work volume were used. This method was limited by the fact that cost calculations were constant and did not consider actual defects of the bridges. The experience of the constructed bridges operation over 40–50 years revealed a significant number of various defects of structure, mainly of spans and piers. The causes of defects are long-term operation without proper maintenance, as well as a number of shortcomings during the design and construction of bridges. In order to further mode optimization of repair plans development, the existing defects on the bridges were studied from the point of view of their impact on the further destruction of certain elements of the bridge, or the facility as a whole, on the acceleration of this process. Such defects have been identified as high risk defects.Results. Scientists of «DerzhdorNDI» SE have developed and applied the technique of repair cost determination by formation of works complex to eliminate existing defects at the inspected facilities. A module for bridge repair planning has been developed considering the need for priority elimination of high risk defects.Conclusions. The technique of repairs cost determination was developed, as well as the module for bridge repair planning considering the need for priority elimination of high risk defects.Keywords: highway bridge, Analytical Expert Bridge Management System (AESUM), repairs cost determination, defect on bridges.

Using Ideal Time Horizon for Energy Cost Determination

In most optimal VM placement algorithms, the first step to determine the proper time horizon, T for the prediction of the expected maximum future load, L. However, T is dependent on the proper knowledge of the required time for servers to switch from their initial SLEEP/ACTIVE state to the next desired state. The activities implemented by this policy are (a) to relocate the VM from an encumbered server, a server that operates in an undesirably high regime with applications forecasted to rise their burdens to compute in the subsequent reallocation cycles; (b) to conduct VM migration from servers that operate within the undesirable regime to shift the server to a SLEEP mode; (c) putting an idle server to SLEEP mode and rebooting the servers from the SLEEP mode at high cluster loads. A novel mechanism for forwarding arriving client desires to the utmost suitable server is implemented; thus, in the complete system, balancing the requested load is possible.

Optimising post- collision repair costs with the use of the audanet system with 3d intelligent graphics

Transporting people and goods poses a risk of participating in road collisions which results in damage to be eliminated to bring the car back to operation. When running a business, it is essential to optimise the repair costs. Also, the insurance companies search for repair cost determination methods adequately to the damage incurred. Currently the post-collision cost calculations are supported by specialised IT tools offering various spare parts assortments to be used for repair, painting methods as well as the process of technological replacement of the elements damaged. Cars, due to their complex structure, require a new approach to the process of determining the size of damage and the resulting repair cost. The article covers the problem of optimising the post-collision repair costs while using 3D Intelligent Graphics of AudaNet. The procedures presented in the article can be used by researchers modelling technological post-collision repair processes and they are applicable.

Instrumental support of competitiveness management of service institutions

The effectiveness of the bank's management depends on the information support quality and appropriate diagnostics of the bank's work with its clients, particularly corporate ones. The aim of this investigation is to develop promising tools for diagnostics of the operation of commercial banks serving corporate clients in the regional market. The competitiveness indicator is proposed in this paper as a commercial bank operation diagnostic tool This indicator gives an opportunity to evaluate the bank operation in comparison with its competitors due to the level of satisfaction with the quality of the offered services and the efficiency of its business activities by comparing the bank's competitive position with respect to its competitors. The method of banking services competitiveness determination as a tool of the diagnostics of work efficiency of the third group of commercial banks (PJSC «Metabank», PJSC «Motorbank» and CB «Industrialbank») serving corporate clients in the Zaporizhzhya region market is applied in the paper. The proposed tool for diagnostics of bank efficiency with corporate clients on the basis of determining the integral indicator of banking services competitiveness makes it possible to determine the directions of the increase of its efficiency. The methodology involves step-by-step determination of the average integral evaluation of quality and value indicators of providing services to corporate clients. At the first stage, the selection of quality and cost indicators of providing services to corporate clients and their rationing is performed using the «desirability function» or relatively to the reference value. At the next stage, the weights are calculated according to quality and cost indicators. The offered tool of bank operation efficiency diagnostics makes it possible to reveal directions of the improvement of PJSC «Metabank» work with corporate clients in the regional market, such as: organization of services, improvement of offered services quality and service convenience; increasing the number of branches; improving information support, particularly by improving the staff work with clients concerning professional advice support and by implementing online calculator for services cost determination.